Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

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Friday, September 14, 2007

Investors Await Impact of New Accounting Rule on Valuing Assets

A new accounting rule requires companies to distinguish between financial assets that have real market value, thoses based on models and those based on management estimates.  For a preview of what this may mean for the investment banks that will release quarterly results next week, see WSJ, Marking Down Wall Street.

http://lawprofessors.typepad.com/securities/2007/09/investors-await.html

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